9911796707
TMI Blog2025 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order is set aside and the petitioner shall remit a sum of Rs.1 crore within a period of two weeks from the date of receipt of a copy of this order. Subject to complying with the above condition, it is open to the petitioner to submit its reply within a period of two weeks thereafter treating the impugned order as show cause notice. If any reply/ documents are filed, the Respondent authority shall proceed to complete the assessment in accordance with law after affording the petitioner a reasonable opportunity of hearing. Petition disposed off. - HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner: Mr. Vijay Narayanan Senior Advocate for Mr. Rahul Unnikrishnan. For the Respondent : Mr. C. Harsha Raj Additional Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to an extent of Rs.247.82 crores traverses beyond the show cause notice and thus hit by Section 75(7) of the Tamil Nadu Goods and Services Tax Act, 2017(hereinafter referred to as the Act ). The quantum of demand alleged in show cause notice vis-a-vis the demand raised in the impugned order is summarized in the table below: i) Show Cause Notice dated 27.05.2024: Description CGST SGST IGST Total a) Tax/ Cess 3,11,76,628 3,11,76,628 33,26,969 6,56,80,225 b) Interest 1,58,21,363 1,58,21,363 21,37,828 3,37,80,554 c) Penalty 31,17,663 31,17,663 3,32,697 65,68,023 Total 5,01,15,654 5,01,15,654 57,97,494 10,60,28,802 ii) Order issued dated 13.08.2024: Description CGST SGST IGST Total a) Tax/ Cess 68,57,07,654 68,57,07,654 33,26,969 137,47,42,277 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 75 of the Act. There is merit in the submission of the learned Senior Advocate for the petitioner insofar as the excess demand to the tune of Rs. 247.32 crores, there was never an opportunity for the petitioner to respond and the impugned order would also fall foul of sub-section (7) to Section 75 of the Act which provides that the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice. 7. It is trite law that show cause notice forms the foundation, thus departure from Show Cause Notice or if order traverses beyond Show Cause Notice, it is necessary that the petitioner is put on notice on the basis of which the order was intended to be made. Else, as submitted by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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